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The Income Tax Officer, Vs. Urban Improvement Trust

Court : Supreme Court of India

Subject : Direct Taxation

2018 - The Income Tax Officer Vs. M/s. Urban Improvement Trust, Kota.4. Section 10(20) has been amended by Finance Act, 2002 w.e.f. 01.04.2003. A Notice under Section 142(1) of the Income Tax Act, 1961 (hereinafter referred to as … municipality or municipal board. After the insertion of Part IXA in the Constitution by the Constitution (Seventy-fourth) Amendment Act, 1992 w.e.f. 01.06.1993, Articles 243Q deals with constitution of Municipalities. Section 10(20) Explanation, Clause (ii) relates to Municipalities.28. Learned … arbitrators. One more section on which reliance has been placed by the learned counsel for the appellant is Section 105, which is to the following effect:- “Section 105. Ultimate dissolution of Trust and Transfer of its assets and

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … referring to a catena of decisions including the decision of this court in Indian Cardboard Industries-vs.-Collector reported in 1992 (58) ELT508 it was observed as follows:“Power of judicial review, under Article 226 of the Constitution of India, … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6)

Hmt Ltd. Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (1997)57TTJ(Bang.)39

favour of Revenue and against the assessee by the judgment of the Karnataka High Court dt. 13th April, 1992 in ITRC Nos.104 and 105 of 1987 in the assessees own case for asst. yr. 1981-82.Following the said … of opening WDV is not permissible. The appellant claims that the statute was introduced w.e.f. 1984-85 by the Finance Act, 1983, which came into effect from 1st April, 1984, which meant that initial depreciation admissible for assessment years … the asst. yr. 1983-84 or any earlier assessment year. These wordings of section in no way can be interpreted to imply that the provisions are

Union Of India Vs. Bharat Forge Limited

Court : Supreme Court of India

Subject : MRTP

and on the concerned officer or jurisdictional officer in respect of the applicant. Section 103(1A) inserted by the Finance Act, 2019, amplifies the scope of advance ruling, as provided therein. An advance ruling can become void in certain … trade. Today India has dismantled licence raj. The economic reforms introduced after 1992 have brought in the concept of “globalisation”. 29 Decisions or acts which … void in certain circumstances, which includes fraud or suppression of material or misrepresentation of facts (see Section 104). Section 105 provides for the powers of the Civil Court under the CPC in respect of discovery and inspection, enforcing

Kirloskar Diesel Recon Pvt. Ltd. and Another Vs. Kirloskar Proprietary ...

Court : Mumbai

Subject : Intellectual Property Rights

Acts : Trade and Merchandise Marks Act, 1958 - Sections 2, 9, 34, 105 and 106; Code of Civil Procedure (CPC), 1908 - Order 39 - Rules 1 and 2; Companies Act, 1956 - Sections 22 and 299 ; Copyright Act, 1957

Reported in : AIR1996Bom149; 1996(2)BomCR642; (1996)98BOMLR972; MANU/MH/0033/1996

leasing and licence, and the 7th respondent carries on business inter alia of leasing, hire purchase and other finance related activities. Respondents 2, 3, 4, 5, 6 and 7 were incorporated on 15th January, 1920, 26th June … Company belonging to the 'Kirloskar Group of Companies'. (iv) On 28th May, 1992, the 2nd respondent received a letter from DD Penning & AD Penning, … 1989 by Desai and Kenia, JJ.).6. Mr. Tulzapurkar, learned Counsel appearing for the respondents has submitted that under Section 105(c) of the Act, the District Court Pune at Pune has the jurisdiction to entertain and try the said

Kasturi and Sons Ltd. Vs. Union of India Rep. and ors.

Court : Chennai

Subject : Banking

Acts : Finance Act, 1994 - Section 65(19);Central Excise Act, 1944 - Section 37B; Constitution of India - Article 265; Income-tax Act - Section 119

issued by the second respondent, the Central Board of Excise and Customs as ultra vires section 83 of Finance Act, 1994 read with sections 37B and 65(19) of the Central Excise Act, 1944 and is in violation of

A.H. Baldota Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)103TTJ(Mum.)517

off this loss against his income from other sources and/or under other head after the amendment made by Finance Act, 1992. This is relevant because unless a partner has share of loss assessable in his hands under the head … capital at the beginning of the period is profit (IAS. paras F. 105, F. 107) 3. What remains after production and sales costs have been … was the partner in the relevant period, even though share of profits from the partnership is exempt under Section 10(2A).2. The facts for the first three assessment years are identical. The return of income was filed late.

Commissioner of Income-tax, Ghaziabad Vs. Simbhaoli Industries (P.) Lt ...

Court : Allahabad

Subject : Direct Taxation

CIT v. Poonam Chand Trilok Chand [1976] 105 ITR 618 (All.); and (5) Union of India v. Kamlakshi Finance Corporation Ltd. 1991 (55) ELT 433 (SC). 9. Lastly, he made a request to dismiss the appeal filed … Satish Chandra, J. 1. The present appeal is filed by the department under Section-260-A of the Income Tax Act against the judgment and order dated 16.01.2001, passed by the Income Tax Appellate Tribunal, Delhi in Appeal No.6408

Batliboi Employees' Union Vs. Batliboi and Co. and Anr.

Court : Supreme Court of India

Subject : Labour and Industrial

Acts : Maharashtra Workmen's Minimum House Rent Allowance Act, 1983 - Sections 13(1)

Reported in : (1994)IILLJ1175SC; 1993Supp(3)SCC523

- Order passed by Industrial modified in accordance with notification issued by State of Maharashtra dated 09.10.1992. - FINANCE ACT (32 OF 1994) Sections 65 (19), Explanation (as inserted by Finance Act 2008) & 65 (105): [S.B. Sinha … Energy and Labour Department has issued a notification dated October 9, 1992, in exercise of power conferred by Section 13(1) of the Maharashtra Workmen's Minimum House Rent Allowance Act, 1983, to the effect that from January 1,

Justice k.s.puttaswamy(retd) Vs. Union of India

Court : Supreme Court of India

Subject : Right to Information

titled “Budgetary Subsidies in India - Subsidizing Social and Economic Services” prepared by the National Institute of Public Finance and Policy dated March, found that the key to lowering volume of subsidies was better targeting without which, … Section 47 of the Banking Regulation Act, 1949, Section 26(1) of the Securities and Exchange Board of India Act, 1992, Section 19 of the Environment (Protection) Act, 1986, Section 43 of the Air (Prevention and Control of Pollution) Act, … the time, should all enter into the judicial verdict. xx xx xx 105515 US646(1995) 106(2016) 7 SCC221Writ Petition (Civil) No.494 of 2012 & c onnected